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Effective 27 Feb 1945, see footnote bottom

  X Section 11(f).  Authorization of local taxes other than ad valorem taxes. — Nothing in this constitution shall prevent the enactment of any general law permitting any county or other political subdivision to levy taxes other than ad valorem taxes for its essential purposes.

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Source: Const. of 1945.

(1953) Act authorizing tax levy by city of 700,000, enacted in 1952 and having an expiration date in 1954 held not local or special law forbidden by the Constitution. Walters v. City of St. Louis, 304 Mo. 56, 259 S.W.2d 377.

(1968) The enabling legislation for the St. Louis earnings tax does not violate constitutional provisions against arbitrary and unreasonable classification of taxes. Barhorst v. City of St. Louis (Mo.), 423 S.W.2d 843.


< end of effective 27 Feb 1945 >

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